5.1.6 At the time of reporting the DCS's internal audit unit was still under-resourced, and largely managed by an external service provider. Little evidence could be found that the service provider was compelled to ensure that the necessary skills were transferred to officials, or that the DCS had a long-term plan for reducing its reliance on consultants. In February 2014 the acting CFO confirmed that the DCS's internal audit capacity did not meet minimum standards.